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(ii)

if point (i) of this point is not applicable, any other person liable to pay the excise duty which has become chargeable pursuant to Article 7 of Directive (EU) 2020/262 or Article 21(5), first subparagraph, of Council Directive 2003/96/EC ( 7 ) in respect of the fuels covered by Chapter IVa of this Directive;

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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2024-03-01; changes after this date are not shown.